https://www.taxtmi.com/caselaws?id=793069 Service of an original order must be duly proved before an appeal can be rejected as time-barred; an unverified presumption of postal delivery is insufficient where address details do not match and receipt occurred through email. A service tax demand cannot be sustained when proceedings use an incorrect or non-existent address, lack jurisdiction, and are initiated without verification of relevant records, including returns and reconciliations. Turnover relating to the GST period cannot support a service tax demand where service tax for the relevant period has already been paid. These defects require the appellate dismissal, demand, interest and penalties to be set aside. en-us Mon, 04 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793069 Service of an original order must be duly proved before an appeal can be rejected as time-barred; an unverified presumption of postal delivery is insufficient where address details do not match and receipt occurred through email. A service tax demand cannot be sustained when proceedings use an incorrect or non-existent address, lack jurisdiction, and are initiated without verification of relevant records, including returns and reconciliations. Turnover relating to the GST period cannot support a service tax demand where service tax for the relevant period has already been paid. These defects require the appellate dismissal, demand, interest and penalties to be set aside. Case-Laws Service Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793069